Form ID W-4
                              Employee’s Withholding Allowance Certificate

Complete Form ID W-4 so your employer can withhold the correct amount of state income tax from 
your paycheck. Sign the form and give it to your employer. Use the information on the back to 
calculate your Idaho allowances and any additional amount you need withheld from each paycheck.  
If you plan to itemize deductions, use the worksheet at tax.idaho.gov/w4.

Withholding Status

Check the “A” box (Single) if you’re:
     • Single with one job or single with multiple jobs
     • Filing as head of household

Check the “B” box (Married) if you’re:
     • Married filing jointly with one job and your spouse doesn’t work
     • A qualifying widow(er)

Check the “C” box (Married, but withhold at Single rate) if you’re:
     • Married filing jointly and both people work (or you have multiple jobs)
     • Married filing separately

                              Form ID W-4
                              Employee’s Withholding Allowance Certificate

WITHHOLDING STATUS (see information above)
A      (Single)             B (Married) C (Married, but withhold at Single rate)

1. Total number of Idaho allowances you’re claiming ...........................................................................

2. Additional amount (if any) you need withheld from each paycheck (Enter whole dollars) ...............

                                                                   Your Social Security number (required)

Your first name and initial               Last name

Current mailing address

City                                               State           ZIP code

Under penalties of perjury, I declare that to the best of my knowledge and belief I can claim the number of withholding 
allowances on line 1 above.
Your signature                                                     Date

EFO00307     08-01-2022                                                                                                         Page 1 of 2

                                                                                         Form ID W-4     (continued)

1. Total number of allowances you’re claiming.
Enter the number of children in your household age 16 or under as of December 31, 2023. If you have no qualifying children, 
enter “0.” If your filing status will be head of household on your tax return, add “2” to the number of qualifying children. Don’t 
claim allowances for you or your spouse. You can claim fewer allowances but not more.
If you’re married, claim your allowances on the W-4 for the highest-paying job for the most accurate withholding. If you’re 
married filing jointly, only one of you should claim the allowances. The other should claim zero allowances.
If you work for more than one employer at the same time, you should claim zero allowances on your W-4 with any employer 
other than your principal employer.
Write Exempt on line 1 if you meet both of the following conditions:
•     Last year I had no Idaho income tax liability and
•     This year I expect to have no Idaho income tax liability

Nonresident Aliens
Exempt income. If you’re a nonresident alien and all your income is exempt from withholding, write “Exempt” on line 1.
Exempt income from a treaty. If a treaty exempts a portion of your income from withholding, complete federal Form 8233 to 
claim your treaty benefits, and complete the Idaho W-4 to withhold on income that’s not exempt by your treaty.
Idaho taxable income. If you’re a nonresident alien and have Idaho taxable income, do all of these:
1. Check the “Single” withholding status box regardless of your marital status.
2. Enter 0 on line 1.
3. Using the Pay Period table below, enter the additional amount of income tax to be withheld for each pay period on
      line 2. Exception: If you’re a student or business apprentice from India, report $0 on line 2.

      Pay Period Table
      If your pay period is:              Weekly              Biweekly         Semimonthly                                                              Monthly
      Enter this amount on line 2:                  $15              $30             $32                                                                $65
      The withholding table calculations for employers include the standard deduction. Because nonresident aliens 
      don’t qualify for the standard deduction, the Pay Period table helps ensure that employers withhold enough.
2. Additional amount, if any, you need withheld from each paycheck.
If you’re single or married filing separately and have more than one job at a time, complete the worksheet below to 
calculate any additional amount you need withheld from each paycheck.

1. Other than your primary job, how many jobs do you expect to have at the
      same time during 2023? (Don’t count your primary job.) .....................................................................
2. Multiply the number on line 1 by $12,950 ............................................................................................
3. Enter an estimate of your 2023 income from other jobs
      (not including your primary job) ...........................................................................................................
4. Enter the smaller of lines 2 or 3 ..........................................................................................................
5. If you completed the itemized deduction worksheet for Idaho (tax.idaho.gov/w4), enter the
      number from line 4. Otherwise, enter “0” ............................................................................................
6. Multiply the number on line 5 by $3,417..............................................................................................
7. Subtract line 6 from line 4 ...................................................................................................................
8. Multiply line 7 by 6% (.06). This is the additional amount you need to
      withhold annually ................................................................................................................................
9. Divide the amount on line 8 by the number of your remaining pay periods
      in 2023. Enter the number on line 2 of the W-4 as the additional amount
      you need withheld from each paycheck .............................................................................................

                                                       Contact us:
                             In the Boise area: (208) 334-7660 |Toll free: (800) 972-7660
                                       Hearing impaired (TDD) (800) 377-3529
                                                tax.idaho.gov/contact
EFO00307     08-01-2022                                                                                                                                        Page 2 of 2